Coral Reef Bleaching A Serious Problem That Should Be...

Argumentative Paper Coral reef bleaching is a serious problem that should be addressed immediately. Coral reef bleaching is an issue because of the damage done to the coral, and the damage done to the ecosystem associated with coral reefs. Some proposed solutions are that more areas of coral reefs should be protected, and sunscreens should be banned in and near the reefs. Coral reefs are living structures comprised of the exoskeletons of a marine organism known as polyps. Polyps are animals that have a symbiotic relationship with algae that lives inside the polyps and provides the coral with energy through photosynthesis, which is the process of turning light into energy, and the coral provides a safe place for the algae to reside in. Bleaching in corals occurs when environmental stressors cause the coral to eject the algae from itself, causing the coral to lose its pigment and its main way of producing energy (Kenneth et al. 540). It is estimated that 30% of coral reefs around the world have been damaged or destroyed by bleaching, and about 60% of the world’s coral reefs are at risk from bleaching (LÃ ¶nnstedt et al 1178-1185). Environmental stressors are some of the reasons that corals bleach. Some of these environmental stressors include rises in water temperature around coral reefs and increased ultraviolet light. Some unnatural stressors are manmade chemicals that have made their way into the ocean environment (McClanahan, Weil, and Maina 1804-1816). Another possible

My Personal Learning Experience For A Student And Writer

There are multiple learning outcomes but the one that was the most significant in my personal learning experience for this course would be the â€Å"Writing Process.† In our class syllabus, the Writing Process is defined as a â€Å"recursive process that includes brainstorming, planning, drafting, revising, editing, proofreading, and reflecting.† I think as a student and writer, we all have our own interpretation of the process and we make it our own. For me, the writing process differs from unit to unit because each unit requires a different way of approaching the subject. The argument essay, assigned during the semester, took more time to write than the other units assigned to us. It was more engaging to me because it was a challenge and the subject was something I had never written about before. My research argument essay, â€Å"A Growing Trend in Cyberbullying and How It Could End,† was the most significant in my progress towards my learning outcome beca use this paper was one of the first instances that I went through the writing process, thoroughly. It took more dedication to complete the writing units and requirements of this class, but I can say that I am leaving with great knowledge to help me progress through my next few years at the university and beyond. I am picky when it comes to writing and I have worked on that during this course. I know that I will have to write all different types of essays throughout my college years. The other units were where I struggled the mostShow MoreRelatedEnglish As A Second Language Essay1497 Words   |  6 PagesLearning Academic English as a Second Language When I started searching about topics that are related to Academic English I came up with the features of Academic English but this was a general topic so I looked for other topics. 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Basic knowledge of Commercial Bank Free Essays

There is no guarantee in any credit market that lenders will be willing and able to accommodate every borrower. 3) The Length of Time for Which Funds are Needed Some funds sources may be difficult to access immediately such as commercial paper and long-term debt capital. 4) The Size of the Institution that Requires More Funds A denomination often exceeds the borrowing requirements of the smallest financial institutions. We will write a custom essay sample on Basic knowledge of Commercial Bank or any similar topic only for you Order Now 5) Regulations Limiting the Use of Alternative Funding Sources Federal and state regulations may limit the amount, frequency, and use of borrowed funds. Basel I represent a â€Å"one size fits all† approach to capital regulation. It failed to recognize that no two banks are alike in term of their risk profiles. Basel II sets up a yester in which capital requirements are more sensitive to risk and protect against more types of risk than has been true under Basel l. Basel II attempts to ensure that, consistently, low-risk assets require less capital than high-risk assets, whereas the reverse was often the case with Basel l. There are four new elements of Basel II: 1) Internal Risk Assessment 2) Operational Risk 3) Credit Risk Models 4) A Dual Set of Rules. 1) Character The loan officer must be convinced the customer has a well-defined purpose for requesting credit and a serious intention to repay. ) Capacity The loan officer must be sure the customer has the authority to request a loan and the legal standing to sign a binding loan agreement. 3) Cash The loan application centers should assess borrowing customers’ ability to generate enough cash to repay the loan. ) Collateral In assessing the collateral aspect of a loan request, the loan officer must ask whether the borrower possess adequate net worth or own enough quality assets to provide adequate support for the loan. 5) Conditions The loan officer and credit analyst must be aware of recent trend in the borrower’s nine of work or industry and how changing economic conditions might affect the loan. 6) Control The control element centers o n such questions as whether changes in law and regulation could adversely affect the borrower and whether the loan request meets the lender’s and the regulatory authorities’ standards for loan quality. The CAMELS is a system used by federal bank examiners for evaluating the overall condition of a bank based upon the adequacy of its capital, the quality of its asset portfolio, its management quality, the adequacy of its earnings, its liquidity and its sensitivity to market risk. Depository institutions whose overall CAMELS rating is toward the low, riskier end of the numerical scale-?an overall rating of 4 or 5-?tend to be examined more frequently than the highest-rated institutions, those with ratings of 1,2,or 3. ) Unusual or unexplained delays in receiving promised financial reports and payments or in communicating with bank personnel. 2) For business loans, any sudden change in methods used by the borrowing firm to account for depreciation, make pension plan contributions, value inventories, account for taxes, or recognize income. 3) For business loans, restructuring, outstanding debt or eliminating vividness, or experiencing a change in the customer’s credit rating. 4) A dverse changes in the price of a borrowing customer’s stock. ) Losses in one or more years, especially as measured by returns on the borrower’s assets (ROAR), or equity capital (ROE), or earnings before interest and taxes (BIT). 6) Adverse changes in the borrower’s capital structure (equity/debt ratio), liquidity (current ratio), or activity levels (e. G. , the ratio of sales to inventory). 7) Deviations of actual sales, cash flows, or income from those projected when the loan was requested. 8) Unexpected or unexplained changes in customer deposit balances. How to cite Basic knowledge of Commercial Bank, Papers Basic knowledge of Commercial Bank Free Essays There is no guarantee in any credit market that lenders will be willing and able to accommodate every borrower. 3) The Length of Time for Which Funds are Needed Some funds sources may be difficult to access immediately such as commercial paper and long-term debt capital. 4) The Size of the Institution that Requires More Funds A denomination often exceeds the borrowing requirements of the smallest financial institutions. We will write a custom essay sample on Basic knowledge of Commercial Bank or any similar topic only for you Order Now 5) Regulations Limiting the Use of Alternative Funding Sources Federal and state regulations may limit the amount, frequency, and use of borrowed funds. Basel I represent a â€Å"one size fits all† approach to capital regulation. It failed to recognize that no two banks are alike in term of their risk profiles. Basel II sets up a yester in which capital requirements are more sensitive to risk and protect against more types of risk than has been true under Basel l. Basel II attempts to ensure that, consistently, low-risk assets require less capital than high-risk assets, whereas the reverse was often the case with Basel l. There are four new elements of Basel II: 1) Internal Risk Assessment 2) Operational Risk 3) Credit Risk Models 4) A Dual Set of Rules. 1) Character The loan officer must be convinced the customer has a well-defined purpose for requesting credit and a serious intention to repay. ) Capacity The loan officer must be sure the customer has the authority to request a loan and the legal standing to sign a binding loan agreement. 3) Cash The loan application centers should assess borrowing customers’ ability to generate enough cash to repay the loan. ) Collateral In assessing the collateral aspect of a loan request, the loan officer must ask whether the borrower possess adequate net worth or own enough quality assets to provide adequate support for the loan. 5) Conditions The loan officer and credit analyst must be aware of recent trend in the borrower’s nine of work or industry and how changing economic conditions might affect the loan. 6) Control The control element centers o n such questions as whether changes in law and regulation could adversely affect the borrower and whether the loan request meets the lender’s and the regulatory authorities’ standards for loan quality. The CAMELS is a system used by federal bank examiners for evaluating the overall condition of a bank based upon the adequacy of its capital, the quality of its asset portfolio, its management quality, the adequacy of its earnings, its liquidity and its sensitivity to market risk. Depository institutions whose overall CAMELS rating is toward the low, riskier end of the numerical scale-?an overall rating of 4 or 5-?tend to be examined more frequently than the highest-rated institutions, those with ratings of 1,2,or 3. ) Unusual or unexplained delays in receiving promised financial reports and payments or in communicating with bank personnel. 2) For business loans, any sudden change in methods used by the borrowing firm to account for depreciation, make pension plan contributions, value inventories, account for taxes, or recognize income. 3) For business loans, restructuring, outstanding debt or eliminating vividness, or experiencing a change in the customer’s credit rating. 4) A dverse changes in the price of a borrowing customer’s stock. ) Losses in one or more years, especially as measured by returns on the borrower’s assets (ROAR), or equity capital (ROE), or earnings before interest and taxes (BIT). 6) Adverse changes in the borrower’s capital structure (equity/debt ratio), liquidity (current ratio), or activity levels (e. G. , the ratio of sales to inventory). 7) Deviations of actual sales, cash flows, or income from those projected when the loan was requested. 8) Unexpected or unexplained changes in customer deposit balances. How to cite Basic knowledge of Commercial Bank, Papers

Internal Audit Function Quality and Contribution †Free Samples

Question: Discuss about the Internal Audit Function Quality and Contribution. Answer: Introduction: The report is prepared to define the concepts of internal control system of organization and the extent of responsibility of management in handling such system. Importance of external auditor in the internal control system has also been demonstrated in the report. Report is prepared by referring to the case study on OLZ plc that is a manufacturing company. The weakness of internal control system of company and its possible impact on the financial records of company has also been explained in the report. Weakness of internal control system of company is explained in terms of likely impact on accounting figures and financial records. Later part of report discusses the recommendations for improving the purchase system procedures and control environment. Internal control system is the systematic measurement and procedures that is effected by management, directors and other personnel of organization for providing reasonable assurance of the objectives of organization in relation to financial reporting and operational effectiveness and efficiency. It can be said that it is a system that helps in providing reasonable assurance about three categories of objectives of organization namely operations effectiveness, financial reporting liability and compliance with applicable regulations and laws. Internal control systems of organization are preventive, corrective and detective. Preventive internal control systems are designed for keeping irregularities and efforts form occurrence in the first place (Alzeban and Sawan 2015). Corrective internal control systems are designed for correcting detected irregularities. On other hand, detective internal control system helps in detecting irregularities that might have occurred. The objectives of inte rnal control are desired conditions and gaols that minimizing the potential of unauthorized, waste, loss and occurrence of misappropriation. In order to form an effective control system, they must be in compliance and must be observable and measurable. The control objectives involve completeness, authorization, physical safeguard, accuracy, segregation of duties and handling of errors (Newton et al. 2015). Responsibility of management concerning internal control system: Management of organizations has the responsibility of maintaining the adequate internal control system by properly communicating the duties and expectations of staffs of control environment. The management can address some of the major areas of framework of internal control system. Moreover, they are responsible for system development to control and monitor risks. Management monitors the independent assurance functions. Operations, compliance and objectives of financial reporting are the responsibility of management and therefore providing reasonable assurance is internal control system adequacy (Boyle et al. 2015). Identification of risks along with maintaining, establishing and monitoring the system of internal control forms the management responsibility. Furthermore, the strategic direction of the obligations and agency in relation to the accountability such as implementation, operation and design of internal control system is an important area of concern of management. They need to be attentive and aware of risk management and other issues relating to internal control and documenting any risk and key areas. The given case study on OLC Plc depicts that the purchase order is generated by the employment of computer system that are automatically programmed for indication whenever there are minimum levels of inventory. The management of organization is responsible for pre determining the level of inventories. Purchasing director is involved in reviewing the purchasing order along with accounting for products previous price. Moreover, updating of inventory record system is done by computer input documents that are filed in the office of purchasing director. It can be seen from the analysis of case study that the filing of input document goes through proper documenting procedures that involves manager as well as accountants and clerks (Domingues et al. 2015). Some other officers that are involved in filing the documentation of invoice slips are office junior clerk and accountants clerks. Moreover, there is a proper procedures of all the transactions related to purchase. Therefore, it can be sa id that the internal control system of OLC Plc involves decision of management such as purchasing director at several levels. However, there exist some loopholes in the system of internal control relating to purchase order. It can be seen from the case study that the purchase order invoice is approved by office junior files until the end of week. It can be said that there exist time gap in such approval process that can be regarded as one of the problems of internal control system (Pizzini et al. 2014). The agency control system does not incorporate external auditors and they cannot be a supplement to an adequate internal control system. External auditors have the responsibility of providing independent assurance and accountability to external stakeholders. However, the reliance decision of external auditors has implications of effectiveness and efficiency on the overall functioning of audit and important economic consequence. For conducting the works of external audits and the increased scope and capability of internal audit, work has made external auditors relying on work of internal audit. In addition to this, the unnecessary duplication of audit procedures can be avoided by relying on internal auditing. This provides internal auditors with certain benefits along with external auditors. Compared to external auditors, internal auditors have more knowledge about the policies, procedures and business environment of company (Michelon et al. 2015). Therefore, in order to maintain the reality of independence and appearance, auditors must reconcile the advantage of relying on internal auditing. The internal control system and the audit plan of company along with development of internal audit function require the coordination of both external as well as internal auditors. Identified Weakness in the internal control system of OLC Plc: Augmentation of internal control system of the company can help in improvement of the can be produced on a daily basis control environment (Schaltegger Burritt, 2017). As mentioned in the given case study it can be hereby mentioned that approved invoices are registered at the week end and subsequently the same is passed on accounts professional of the company. There is no regular scrutiny as against records of the computer that in turn can be considered to be a weakness of the system of control of the corporation as regards systems of purchase. Again, the junior clerk carries out the process of reconciliation as against the records maintained in the computer. This can be considered to be a weakness of the control system of the organization as this process of reconciliation of ledgers needs to be carried out in a regular basis for the purpose of averting unauthorized purchasing by the firm (Mahadeen et al., 2016). In essence, this can be considered to be a weakness as improper alterations to different incorrect account can direct the way towards misappropriation of funds. The case study reflects the fact that the purchasing director signs and thereafter forwards the document to the pertinent supplier. There is no segregation and separation of duties in the identified phases of business (Aziz et al., 2015). Accordingly, it can be hereby said that different functionalities involved in the process of buying are not assigned to different people. There is only a single person who has the entire control over the process of buying actions. As mentioned in the case study, there is no inspection carried out during the time when Purchasing Director, authorises and there after forwards the document to the respective suppliers. Impact of such weakness on financial records of OLC Plc: It has been ascertained from the case study analysis that there is no inspection in the process of recording the printed orders of purchase invoices. Weakness related to internal control can be regarded as primary factor for the occurrence of fraud. If there is no adequate inspection in the process of internal control, this can lead to improper recording of financial figures and thereby misrepresenting the financial information of company (MaAyan and Carmeli 2016). One of the weaknesses that have been identified in the internal control system of company is lack of duties segregation. Segregation of duties is considered as one of the key concepts in placing the internal control over the assets of company. If duties are not segregated properly, this might lead to improper recording of business transactions that would have considerable impact on the financial statements of company. Segregation of duties does not enable execution of conflicting sensitive transactions that has the potential to influence the financial statements. Absence of such framework of duties segregation can be one of the causes of failure of internal control system and manipulation of financial statements and thereby adverse impact of the financial records o company (Burt 2016). Furthermore, it is ascertained from the case study analysis that management team of company determines the levels of minimum level of inventory. Proper scrutinization is considered as the pre requisite for the preparation of financial statements of company for its usage by investors and other stakeholders of company. If there is no appropriate scrutiny in the system of internal control system, there will not be correct recording and explanation of financial transactions pertaining to organization (He et al. 2017). This would not lead to presentation of true and fair view of financial statements of OLC Plc. Internal control weaknesses can be observed from the system of purchases of the organization (Michelon et al., 2015). As per the given case study it can be hereby mentioned that approved invoices are registered at the week end and thereafter the same is passed on accounts professional of the company. In this connection, it can be said that report from the purchasing department for accounting the specific sequence of several pre-numbered requisitions of purchase along with orders with respective delivery docket in order to ensure that all are bought and arrived. In addition to this, processes on selection of supplier have the need to be founded on overall quality, terms as well as delivery time together with prices. Again, management of the corporation might possibly consider preparation as well as presentation of pronouncements on a regular basis from specifically the professional responsible for registering Goods Inward (Bilman et al., 2017). This can particularly take into consider ation the specific sequence of various delivery dockets with respective Receiving Report Document to ascertain different items have been accepted by the firm. At the end of the week, in case if a specific invoice cannot be aligned and matched to a specific GRN, the low-ranking accounts professional of the firm scrutinizes the same and matches it against the records in the computer. This is mainly undertaken for the purpose of making certain that an order has been properly generated by the computer. In essence, when this is the case, then the invoice gets approved in the normal manner. In this regard, it can be said that there is requirement for proper management of time to carry out the process of marching on a regular interval (Afiah Azwari, 2015). As mentioned in the case study, printed orders of the company are analysed by the Purchasing Director, authorised and there after forwarded to the respective suppliers. Subsequently, a three part document of input namely Goods Received Note is carried out, illustrating supplier, delivered items and the total number of purchased units. This case study therefore does not talk about any kind of inspection during this process. Therefore, there is need to have signature and approval of the inspection clerk on each one of the delivery docket and the respective documents on receiving docket implying that different items accepted are in proper condition (Newton et al., 2015). Essentially, written report presented on any one of the items accepted with any damage along with defects has the need to be provided to executive of the purchasing department of the corporation for getting in touch with the corresponding suppliers to settle the identified issue (Leimbach et al., 2016). Bearing in mind the weaknesses of the system of purchasing, the management of the firm might possible consider segregating the duties for handling the purchasing system. There is no separation and segregation of duties as per the mentioned study. Essentially, this can help in making certain the fact that there is appropriate separation and segregation of duties, allocate associated functions of buying to diverse individuals (Guo et al., 2015). Basically, with appropriate segregation of duties, no single individual attains entire control over the process of purchasing. It can be said that instead of having a single junior client, the best exercise would be to have diverse individuals for undertaking the processes of approving purchases (Leimbach et al., 2016). The exercise also involves receiving various ordered materials, sanctioning specific payment invoices, assessing, at the same time reconcile firms financial records, and undertake counts of inventory. Moreover, management of the firm has the need to scrutinize accountability, process of authorization along with system of validation. Audit association might consider maintenance of accountability at the time of authorizing, assessing as well as approving various purchases founded on signed contracts, terms of contracts along with purchase order (Afiah Azwari, 2015). Therefore, the management of the corporation might possibly take into consideration proper maintenance of compliance with ethical ways of purchasing, assessment of authorization of signature on a periodic basis (Chen et al., 2017). Also they can acquire pre-approval of consultant and validate receipts of both goods as well as services against agreements. The case study shows that orders of the company are necessarily generated by the corporation for reacting at the time when there is minimum level of inventory. This shows that there is lack of scrutiny at this stage. This reflects that there might be unauthorized, unnec essary else wise fraudulent purchases. Also there might be unauthorised work that can be undertaken by suppliers. Furthermore, as the junior clerk checks with the computer records once in a week as mentioned in the case study, management might consider reconciliation of ledgers at regular basis for maintenance of accuracy of the registered business transactions (Afiah Azwari, 2015). Again, it is also important to monitor to make certain that the invoices of the purchases made in a very timely manner. Conclusion: In conclusion, it can be said that the current study helps in gaining comprehensive understanding regarding internal controls in a specific organization with special orientation to the case of OLZ plc. The current segment also helps in delving deep into the accountabilities of management concerning the internal control system with special emphasis on purchasing system of the company OLZ Plc. This study also carries out thorough analysis of the purchasing system that again helps in evaluating the weaknesses of the internal control system of the company. Essentially, this helps in illustrating probable influences on the financial pronouncements of the firm in case if the system is permitted to operate in the current state. Moving further, the study presents the appropriate suggestions to enhance the overall control environment with reference to the identified issues of control in the system of purchasing. References list: Afiah, N.N. Azwari, P.C., (2015). The effect of the implementation of government internal control system (GICS) on the quality of financial reporting of the local government and its impact on the principles of good governance: A research in district, city, and provincial government in South Sumatera.Procedia-Social and Behavioral Sciences,211, pp.811-818. Alzeban, A. and Sawan, N., 2015. The impact of audit committee characteristics on the implementation of internal audit recommendations.Journal of International Accounting, Auditing and Taxation,24, pp.61-71. Aziz, M.A.A., Ab Rahman, H., Alam, M.M. Said, J., (2015). Enhancement of the accountability of public sectors through integrity system, internal control system and leadership practices: A review study.Procedia Economics and Finance,28, pp.163-169. Bilman, E., van Kleef, E. van Trijp, H., (2017). External cues challenging the internal appetite control systemOverview and practical implications.Critical reviews in food science and nutrition,57(13), pp.2825-2834. Boyle, D.M., DeZoort, F.T. and Hermanson, D.R., 2015. The effects of internal audit report type and reporting relationship on internal auditors' risk judgments.Accounting Horizons,29(3), pp.695-718. Burt, I., 2016. An understanding of the differences between internal and external auditors in obtaining information about internal control weaknesses.Journal of Management Accounting Research,28(3), pp.83-99. Chen, J., Chan, K. C., Dong, W., Zhang, F. (2017). Internal control and stock price crash risk: evidence from China.European Accounting Review,26(1), 125-152. Domingues, J.P.T., Sampaio, P. and Arezes, P.M., 2015. Analysis of integrated management systems from various perspectives.Total Quality Management Business Excellence,26(11-12), pp.1311-1334. Guo, J., Huang, P., Zhang, Y. Zhou, N., (2015). The effect of employee treatment policies on internal control weaknesses and financial restatements.The Accounting Review,91(4), pp.1167-1194. He, X., Pittman, J.A., Rui, O.M. and Wu, D., 2017. Do social ties between external auditors and audit committee members affect audit quality?.The Accounting Review,92(5), pp.61-87. Leimbach, R.L., Overmyer, M.D. Adams, S.R., Ethicon LLC, (2016).Articulation control system for articulatable surgical instruments. U.S. Patent 9,351,726. MaAyan, Y. and Carmeli, A., 2016. Internal audits as a source of ethical behavior, efficiency, and effectiveness in work units.Journal of business ethics,137(2), pp.347-363. Mahadeen, B., Al-Dmour, R.H., Obeidat, B.Y. Tarhini, A., (2016). Examining the effect of the Organizations Internal Control System on Organizational Effectiveness: A Jordanian empirical study.International Journal of Business Administration,7(6), p.22. Michelon, G., Bozzolan, S. Beretta, S., (2015). Board monitoring and internal control system disclosure in different regulatory environments.Journal of Applied Accounting Research,16(1), pp.138-164. Michelon, G., Bozzolan, S. and Beretta, S., 2015. Board monitoring and internal control system disclosure in different regulatory environments.Journal of Applied Accounting Research,16(1), pp.138-164. Newton, N. J., Persellin, J. S., Wang, D., Wilkins, M. S. (2015). Internal control opinion shopping and audit market competition.The Accounting Review,91(2), 603-623. Newton, N.J., Persellin, J.S., Wang, D. and Wilkins, M.S., 2015. Internal control opinion shopping and audit market competition.The Accounting Review,91(2), pp.603-623. Pizzini, M., Lin, S. and Ziegenfuss, D.E., 2014. The impact of internal audit function quality and contribution on audit delay.Auditing: A Journal of Practice Theory,34(1), pp.25-58. Schaltegger, S., Burritt, R. (2017).Contemporary environmental accounting: issues, concepts and practice. Routledge.